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Please note: This item is from our archives and was published in 2004. It is provided for historical reference. The content may be out of date and links may no longer function.
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The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) issued a staff-prepared series of questions and answers relating to international financial reporting standards (IFRSs), First Time Adoption of IFRSs—Guidance for Auditors on Reporting Issues. The document is available online ( www.ifac.org/store ) at no charge.
